Activities in the Sargent Corporation's Assembly Department for the month of March follow:   Percent Complete UnitsMaterialsConversionWork-in-process inventory, March 17,00070%35%Started into production during March66,000    Work-in-process inventory, March 315,00045%30%  Using the FIFO method, the equivalent units for materials for March would be:

A. 65,350
B. 67,000
C. 71,000
D. 68,000


Answer: A

Business

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